Search Results - subject_exact:"Accounting policy"

Cultural governance and earnings quality : the role of corporate values and managerial ability

Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - 2026

This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616397

Moderating role of ESG reporting in the association between green innovation and earnings management in MENA energy firms

Abu Hamour, Aiman M.; Bawaneh, Ahmad Ali Salem; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619869

From accruals to real activities : understanding the trade-off in earnings management choices amid XBRL adoption in Italy

Szívós, László; Poszavecz, Tamás - 2026

This study examines the factors influencing managerial decisions between accrual-based earnings management (AEM) and real earnings management (REM) following the mandatory adoption of eXtensible Business Reporting Language (XBRL) among firms listed on the Italian stock exchange. By analyzing the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620967

Earnings manipulation and probability of default : insights from AnaCredit and supervisory implications

Allali, Lamia; Dierick, Nicolas; Santoni, Alessandro - 2026

This article provides a novel insight into whether earnings manipulation signals are reflected in banks' internal credit risk estimates, as measured by the probability of default (PD) estimates, and whether such manipulation has an impact on credit risk (point in time or deferred). The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628824

The impact of voluntary IFRS adoption on financial reporting quality and firm value : evidence from listed firms in Vietnam

Nguyen, Ngoc Giau; Nguyen Ngoc Tien - 2026

As emerging economies expedite their integration into global capital markets, comprehending the implications of voluntary International Financial Reporting Standards (IFRS) adoption has become increasingly critical for regulators, investors, and corporations. This study examines the influence of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652316

Unsupervised machine learning-based financial anomalies, ESG, and accounting conservatism

Prawat Benyasrisawat; Pakawat Kuboonya-arags - 2026

This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models. Financial anomaly scores are obtained using unsupervised machine learning to identify reporting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652368

The double-edged sword of ESG in Australia : risk or resilience? The mediating role of earnings management

Le, Thuong Thi; Bhuiyan, Tanvir; Hoque, Ariful; Le, Thi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634035

Biodiversity risk and corporate real earnings management : empirical evidence from China

Lin, Yongjian; Zheng, Rongcan - 2026

Amid the intensifying global ecological crisis, biodiversity risk has emerged as an important factor affecting corporate sustainable development. Using Chinese A-share listed companies from 2009 to 2023, this study aimed to examine the impact and mechanism of biodiversity risk on corporate real...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666476

Earnings management in response to the introduction of additional corporate income tax

Šušak, Toni - 2026

The objective of this research was to assess the impact of the introduction of windfall taxes on accrual earnings management in the Republic of Croatia. The Croatian windfall taxation setting was unique in the European Union due to the comprehensive taxpayer approach. The research sample...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664802

Creditors’ bankruptcy rights and accounting conservatism : evidence from a quasi-natural experiment

Jadiyappa, Nemiraja; Hickman, L. Emily - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064264

The impact of blockchain technology adoption in enhancing transparency and accounting disclosure levels in digital financial reports : evidence from Jordanian banks

Mohammad Motasem ALrfai; Al-Kofahi, Mahmoud; … - 2026

Despite growing recognition of blockchain technology's potential to enhance traceability, verifiability, and integrity in financial reporting, empirical evidence from regulated banking environments in developing economies remains scarce. This study investigates whether blockchain adoption is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064287

Does the legal enforcement environment constrain earnings management in social enterprises? : evidence from microfinance institutions

Tchakoute Tchuigoua, Hubert - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063633

Umar, Zulkifli; Arfan, Muhammad; Islahuddin, Islahuddin; … - 2026

This study aims to examine the relationship between related party sales (RPS) and earnings management (EMN), as well as to investigate the moderating effects of institutional ownership (IO), single institutional ownership (SIO), and dispersed institutional ownership (DIO) on this relationship....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063979

The CMA agentic platform : autonomous asset verification and algorithmic auditor governance

Alhazmi, Abdulkarim Hamdan J.; Islam, Sardar M. N.; … - 2026

Saudi Arabia's audit market faces three governance challenges that existing frameworks may not fully address. These challenges concern a potential regulatory gap around autonomous AI accountability, a trust dimension that standard technology-adoption models may not fully capture, and limited...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062561

Strategic misreporting and investment distortions : how agency costs shape project selection and timing

Webb, David C. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072373

Earnings management and cost of newly issued corporate bonds

Subramaniam, Sowmya; Ajay, Ranjitha; Bhargava, Eshan - 2026

The study investigates earnings management through discretionary accruals and real earnings management related to the cost of newly issued corporate bonds in India. It examines this relationship with the tenure of the bond and ownership structure. The study found a positive association between...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016081368

Independent and joint effects of carbon performance and family ownership on financial reporting quality

Susanto, Hendra; Suryadnyana, Nyoman Adhi; Rusmin, Rusmin; … - 2026

This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater carbon emission disclosure reduces audit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089147

Employee tenure, earnings management, and the moderating role of foreign investors : evidence from South Korea

Lim, Dongkuk; Son, Dong Hyun - 2025

This study examines the influence of employee tenure on earnings management and the moderating role of foreign investors in Korean listed firms. Drawing on agency theory and entrenchment perspectives, we argue that longer employee tenure, while fostering stability and firm-specific expertise,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015584397

Diversity of the board, nomination committee and earnings management in the two-tier system

Putra, Ferdy; Setiawan, Doddy - 2025

The purpose of this study was to analyze the impact of diversity on the board of directors, board of commissioners and nomination committees on accrual earnings management.This study used three dimensions of diversity, namely gender, age and nationality. These three elements are further grouped...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549116

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374241

Income smoothing in banks : obfuscation or information?

Narayanamoorthy, Ganapathi S.; Wheeler, P. Barrett - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376035

Market-oriented-debt-to-equity swap, corporate social responsibility and earnings management

Ma, Binfeng; Di, Qing; Fu, Maozheng - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330746

Earnings quality drivers : do firm attributes and ownership structure matter in emerging stock markets?

Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - 2025

This research aims to examine the drivers of earnings quality (EQ) in emerging stock markets. By testing the impact of firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach (qualitative and quantitative) and was conducted based...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331155

US political sanctions and earnings management

Vahedi, Adel; Hesarzadeh, Reza; Salehi, Mahdi; … - 2025

This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334478

Overconfidence, managerial accounting competence and dividend smoothing : evidence from emerging markets

Rashidi, Mohsen - 2025

Purpose - The purpose of this research is to review the dividend smoothing effectiveness from the perspective of managers' overconfidence and accounting competence. Accounting competence is considered as an important factor in recognizing management's ability to override internal controls as an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339252

Earnings manipulation in times of COVID-19 : evidence from European Union countries

Callao, Susana; Jarne, José I.; Wroblewski, David - 2025

The coronavirus pandemic has caused the world's worst crisis. No other situation in recent history has had such a negative impact on the global economy. Consequently, companies have been forced to adapt to the new circumstances and strive in this drastically changing world. The objective of this...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015340167

What is in a rating? : exploring the link between the Italian legality rating and earnings management

Bertacchini, Federico; Magri, Carlotta; Gabrielli, Gianluca - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015357461

Macroprudential policies and their impact on bank earnings management

Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358045

Real effects of capitalized research and development expenditures : a leading indicator for future innovation performance?

Herb, Wolfgang; Lotze, Maria; Schultze, Wolfgang; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015194594

The stock market boosts its rewards for increasing earnings patterns

Chen, Yu-An; Palmon, Dan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015194603

Earnings management by acquiring firms in cash mergers

Malikov, Kamran T.; Zalata, Alaa Mansour - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015195300

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - 2025

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198302

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015387014

Corporate culture and inventory behavior

Hassan, M. Kabir; Karim, M. Sydul; Cole, Matthew L. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463115

Valuation specialist, earnings persistent and Level 3 fair value measurements

Bu, Chen; Zhang, Yuyu; Yao, Daifei - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467959

Does media tone influence pre-IPO earnings management? : evidence from IPO approval regulation in China

He, Ku; Tian, Gary Gang; Wu, Yanling - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471651

Corporate social responsibility, financial leverage, and earnings management : evidence from an emerging market

Alsaadi, Abdullah - 2025

This study investigates the interplay between corporate social responsibility (CSR) and firm leverage as determinants of earnings management in Saudi Arabia, a context shaped by Islamic principles and evolving corporate governance norms. Using a dataset for Saudi listed firms between 2017 and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472379

Size matters : when do minor discontinued operations become major?

Mey, Mattheus Theodorus - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446983

Uncertainty about economic policy and decisions to engage in real earnings management : evidence from Indonesia's capital market

Januarsi, Yeni; Taufik, H. E. R.; Akhmadi, Akhmadi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015447645

Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia

Elkemali, Taoufik - 2025

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448896

Impact of ownership structure and cross-listing on the role of female audit committee financial experts in mitigating earnings management

Bilal; Ezeani, Francisca; Usman, Muhammad; Komal, Bushra; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453429

Green density and spillover effects on earnings management

Benedetti, Hugo; Karim, Mohammad A.; Sarkar, Sayan; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455605

Agency problem : the role of governance as a mitigant in two tier governance system in Indonesia

Alexander, Nico - 2025

The issue of conflicting interests between company management and stakeholders arises when the management prioritizes its own compensation over the interests of other parties. This disparity in interests is commonly referred to as the agency problem. To address this problem, corporate governance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410387

The role of earnings management and audit fees in non-financial companies during crises

Kyriakou, Maria I. - 2025

This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees. It spans the period from 2005 to 2020 for four countries in two pairs, namely Italy and Spain, and Germany and France. The investigation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413974

Incentives for accrual-based earnings management in emerging economies : a systematic literature review with bibliometric analysis

Mlawu, Lonwabo; Matenda, Frank Ranganai; Sibanda, Mabutho - 2025

In emerging economies, where the legislative and economic landscapes may significantly differ from those of advanced economies, accrual-based earnings management (AEM) is especially problematic for financial disclosure and investor trust. This paper conducts a systematic literature review and a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435508

Accounting policies and dividend limitation : a European comparison

Le Manh, Anne - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435535

Principle-based accounting standards and earnings management in private hotel firms : the impact on government subsidies

Dimitropoulos, Panagiotis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435913

Gender diverse boardrooms and earnings manipulation : does democracy matter?

Varouchas, Evangelos G.; Arvanitis, Stavros E.; Floros, … - 2025

We investigate the influence of boardroom gender diversity on earnings management. Drawing on a sample of European firms over the 2010-2023 period, we document an inverted U-shaped nexus between boardroom gender heterogeneity and earnings manipulation. Moreover, we also find that the Democracy...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436796

Bank capital and balance sheet management during times of distress : international evidence

Lopes, Samuel da Rocha; Foos, Daniel; Janowski, Aaron; … - 2025 - Revised

This paper studies how banks manage their equity capital in the short run, particularly during periods of distress, based on Basel III monitoring data. The findings challenge the conventional assumption that bank capital is largely exogenous in the short run, meaning that banks cannot adjust...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438178

Management reputation for credible financial reporting

Amberger, Harald; Stocken, Phillip C. - 2025

We examine how a CEO develops a reputation for credible financial reporting and how this reputation influences investor reactions to earnings announcements. We find that investors discount earnings news when CEOs have both strong incentives to misreport and weak reporting reputations. Further,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438949